当前位置： 找题吧 >  CFA特许金融分析师 CFA考试LevelⅠ
[单选题]

Two pharmaceutical companies, Company A and Company B, internally develop drugs and drug analytics software. Company A reports in accordance with IFRS whereas Company B reports in accordance with US GAAP. Which of the following statements is most accurate regarding the development costs of the drug patents and software development?

A.Company B can capitalize the development costs related to drug development if it meets certain criteria.

B.Both companies must expense all development costs related to these intangible assets.

C.Company A can capitalize the development costs related to software development if it meets certain criteria.

参考答案与解析：

相关试题

We develop trade with that company for our shared ________ .

[单选题]We develop trade with that company for our shared ________ .A.honor B.inter

  • 查看答案

    • A manufacturing company, Man Co, has two

    [试题]A． manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.D．ivision M makes product M us

  • 查看答案

    • An analyst feels that Brown Company's earnings and dividends will grow at 25% for two years, af

    [单选题]An analyst feels that Brown Company's earnings and dividends will grow at 2

  • 查看答案

    • A company has determined that the quantity of that company's product demanded will increase by

    [单选题]A company has determined that the quantity of that company's product demand

  • 查看答案

    • A company's financial records indicate that the company entered into the following transactions

    [单选题]A company's financial records indicate that the company entered into the fo

  • 查看答案

    • Given the following information on a company's capital structure, what is the company's we

    [单选题]Given the following information on a company's capital structure, what is t

  • 查看答案

    • An analyst gathered the following information about a company and that company's common stock:&

    [单选题]An analyst gathered the following information about a company and that comp

  • 查看答案

    • An analyst gathered the following information about a company and the company's industry:<br

    [单选题]An analyst gathered the following information about a company and the compa

  • 查看答案

    • A company's $100, 8% preferred is currently selling for $85. What is the company's cost of

    [单选题]A company's $100, 8% preferred is currently selling for $85. What is the co

  • 查看答案

    • 19 What is the company’s return on share

    [单选题]19 What is the company’s return on shareholders’ equity?A． 15/40 = 37·5%B． 20/100 = 20%C． 15/100 = 15%D． 20/150 = 13·3%

  • 查看答案

    • Two pharmaceutical companies, Company A and Company B, internally develop drugs and drug analytics s